第三十四条の二（少額の減価償却資産の主要な業務として行う貸付けの判定）
The following leases (excluding leases falling under the provisions of the following paragraph) fall under leases conducted as a principal business as prescribed in Article 138, paragraph (1) (Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets) of the Order:
次に掲げる貸付け（次項の規定に該当する貸付けを除く。）は、令第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入）に規定する主要な業務として行われる貸付けに該当するものとする。
a lease of assets exclusively for use in the business of transferring those assets or the provision of services by a person who transfers assets or engages in the provision of services to the Resident;
当該居住者に対して資産の譲渡又は役務の提供を行う者の当該資産の譲渡又は役務の提供の業務の用に専ら供する資産の貸付け
a lease of assets as a business that is conducted, or is expected to be conducted, on a continuing basis by utilizing the Resident's management resources (meaning equipment used in business (excluding assets used for the lease), the skills or knowledge relating to the business held by the Resident or the Resident's workers (excluding those relating to taxation), and other things equivalent thereto);
継続的に当該居住者の経営資源（業務の用に供される設備（その貸付けの用に供する資産を除く。）、業務に関する当該居住者又はその従業者の有する技能又は知識（租税に関するものを除く。）その他これらに準ずるものをいう。）を活用して行い、又は行うことが見込まれる業務としての資産の貸付け
a lease of assets conducted incidentally to the principal business conducted by the Resident.
当該居住者が行う主要な業務に付随して行う資産の貸付け
A lease in a case where, after the lease of an asset, a contract has been concluded under which the transferor (meaning a person who transferred the asset to the Resident) or another person will purchase the asset or will arrange for a third party to purchase the asset (limited to a case where the total amount of the amount of consideration for the lease and the amount of consideration for the purchase of the asset (or, if that amount of consideration has not been finalized, the amount expected as that consideration) exceeds an amount equivalent to approximately 90/100 of the Resident's acquisition price of the asset) does not fall under a lease conducted as a principal business as prescribed in Article 138, paragraph (1) of the Order.
資産の貸付け後に譲渡人（当該居住者に対して当該資産を譲渡した者をいう。）その他の者が当該資産を買い取り、又は当該資産を第三者に買い取らせることをあつせんする旨の契約が締結されている場合（当該貸付けの対価の額及び当該資産の買取りの対価の額（当該対価の額が確定していない場合には、当該対価の額として見込まれる金額）の合計額が当該居住者の当該資産の取得価額のおおむね百分の九十に相当する金額を超える場合に限る。）における当該貸付けは、令第百三十八条第一項に規定する主要な業務として行われる貸付けに該当しないものとする。
第三十四条の三（一括償却資産の主要な業務として行う貸付けの判定）
The provisions of the preceding Article apply mutatis mutandis to the determination of whether a lease falls under a lease conducted as a principal business as prescribed in Article 139, paragraph (1) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) of the Order.
前条の規定は、令第百三十九条第一項（一括償却資産の必要経費算入）に規定する主要な業務として行われる貸付けに該当するかどうかの判定について準用する。
Subsection 3 Reserves
第三款 引当金
Article 35Grounds Equivalent to a Decision to Approve a Rehabilitation Plan, etc.
第三十五条（更生計画認可の決定等に準ずる事由）
Changes on (Ministry of Finance Order No. 17 of 2026)
The grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (i), (e) (Maximum Amount of Transfer to the Allowance Account for Bad Debts on Individually Assessed Loans, etc.) of the Order are the following decisions reached through consultation among persons concerned that are not made through liquidation procedures under laws and regulations (excluding the grounds set forth in (d) of that item):
令第百四十四条第一項第一号ホ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める事由は、法令の規定による整理手続によらない関係者の協議決定で次に掲げるもの（同号ニに掲げる事由を除く。）とする。
Changes on (Ministry of Finance Order No. 17 of 2026)
a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
債権者集会の協議決定で合理的な基準により債務者の負債整理を定めているもの
Changes on (Ministry of Finance Order No. 17 of 2026)
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in the preceding item.
行政機関、金融機関その他第三者のあつせんによる当事者間の協議により締結された契約でその内容が前号に準ずるもの
第三十五条の二（更生手続開始の申立て等に準ずる事由）
The grounds specified by Ministry of Finance Order as prescribed in Article 144, paragraph (1), item (iii), (e) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following grounds.
令第百四十四条第一項第三号ホ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める事由は、次に掲げる事由とする。
a suspension-of-transactions disposition by a bill clearing house (including, in an area without a bill clearing house, a group of banks that conducts bill clearing business in that area);
手形交換所（手形交換所のない地域にあつては、当該地域において手形交換業務を行う銀行団を含む。）による取引停止処分
a suspension-of-transactions disposition by an electronic monetary claim recording institution prescribed in Article 2, paragraph (2) (Definitions) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007) (limited to one that satisfies the following requirements).
電子記録債権法（平成十九年法律第百二号）第二条第二項（定義）に規定する電子債権記録機関（次に掲げる要件を満たすものに限る。）による取引停止処分
that it has made business entrustment (meaning the entrustment of a part of the electronic monetary claim recording business prescribed in Article 51, paragraph (1) (Designation of Persons Engaged in the Electronic Monetary Claim Recording Business) of that Act, under the provisions of Article 58, paragraph (1) (Entrustment of a Part of the Electronic Monetary Claim Recording Business) of the Electronically Recorded Monetary Claims Act; the same applies in (b)) to a number of financial institutions (meaning the persons listed in the items of Article 2, paragraph (1) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971); hereinafter the same in this item) exceeding 50 percent of the total number of financial institutions;
金融機関（預金保険法（昭和四十六年法律第三十四号）第二条第一項各号（定義）に掲げる者をいう。以下この号において同じ。）の総数の百分の五十を超える数の金融機関に業務委託（電子記録債権法第五十八条第一項（電子債権記録業の一部の委託）の規定による同法第五十一条第一項（電子債権記録業を営む者の指定）に規定する電子債権記録業の一部の委託をいう。ロにおいて同じ。）をしていること。
that the business rules prescribed in Article 56 (Business of Electronic Monetary Claim Recording Institutions) of the Electronically Recorded Monetary Claims Act provide that a financial institution that has received a business entrustment may not lend funds (excluding loans for preserving claims held by that financial institution) to a person who has been subject to the suspension-of-transactions disposition.
Article 36Documents to Be Retained
第三十六条（保存書類）
The documents specified by Ministry of Finance Order as prescribed in Article 144, paragraph (2) (Limit on Transfers to the Account for Reserve for Doubtful Accounts for Individually Evaluated Loans, etc.) of the Order are the following documents.
令第百四十四条第二項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する財務省令で定める書類は、次に掲げる書類とする。
documents certifying that the facts listed in the items of Article 144, paragraph (1) of the Order have occurred;
令第百四十四条第一項各号に掲げる事実が生じていることを証する書類
in the case where there is an amount of a portion for which collection or repayment is found to be expected through the exercise of a security interest, performance of a guarantee obligation or otherwise, a document that clarifies that amount.
担保権の実行、保証債務の履行その他により取立て又は弁済の見込みがあると認められる部分の金額がある場合には、その金額を明らかにする書類
Article 36-2Documents Relating to the Reserve for Retirement Allowances
第三十六条の二（退職給与引当金に係る書面）
The documents specified by Ministry of Finance Order as prescribed in Article 154, paragraph (2) (Limit on Transfers to the Account for Reserve for Retirement Allowances) of the Order are, regarding the preparation or amendment of the rules listed in Article 153, item (iii) (Scope of Retirement Allowance Rules) of the Order, a document stating the opinions of all of the employees prescribed in Article 154, paragraph (2) of the Order, and a document stating the details of the fact that the rules relating to that preparation or amendment have been made known by a method such as posting them or keeping them at all times in a place easily visible at each workplace.
令第百五十四条第二項（退職給与引当金勘定への繰入限度額）に規定する財務省令で定める書面は、令第百五十三条第三号（退職給与規程の範囲）に掲げる規程の作成又は変更について、令第百五十四条第二項に規定する使用人の全員の意見を記載した書面及び当該作成又は変更に係る規程を常時各作業場の見やすい場所に掲示し、又は備え付ける等の方法によつて周知を行つていることの事実の詳細を記載した書面とする。
第三十六条の三（退職給与引当金勘定の累積限度額から控除する過去勤務債務に係る掛金の額等）
The amounts specified by Ministry of Finance Order as prescribed in Article 156, item (iii), (b) (Special Provisions on Limit on Transfers in the Case Where a Retirement Allowance Mutual Aid Contract, etc. Has Been Concluded, etc.) of the Order are the amount of contributions prescribed in Article 46, paragraph (1) (Special Contribution Amount) of the Regulation for Enforcement of the Defined-Benefit Corporate Pension Act, the amount of contributions, etc. prescribed in Article 16, paragraph (1), item (ii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act relating to the amount of past service liabilities, etc. prescribed in Article 16, paragraph (1), item (vii) (Requirements for Qualified Retirement Pension Contracts, etc.) of the Supplementary Provisions of that Order, and the amount of the assets listed in Article 22, paragraph (1), item (v) (Criteria for Transfer of Assets of Other Schemes) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001).
令第百五十六条第三号ロ（退職金共済契約等を締結している場合の繰入限度額の特例等）に規定する財務省令で定める金額は、確定給付企業年金法施行規則第四十六条第一項（特別掛金額）に規定する掛金の額、法人税法施行令附則第十六条第一項第七号（適格退職年金契約の要件等）に規定する過去勤務債務等の額に係る同項第二号に規定する掛金等の額及び確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産の額とする。
Subsection 4 Deduction for Relatives Working Exclusively for the Business
第四款 専従者控除
第三十六条の四（青色専従者給与に関する届出書の記載事項等）
The matters specified by Ministry of Finance Order as prescribed in Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following matters.
法第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (or residence, if there is no domicile in Japan) of the person who submits the documents prescribed in Article 57, paragraph (2) of the Act and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
法第五十七条第二項に規定する書類を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the relationship of the relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act (hereinafter referred to as a "relative employed only by a blue-return filer" in this Article) to the person referred to in the preceding item, and the age of that relative;
where the relative employed only by a blue-return filer is engaged in other work or is attending school, that fact;
青色事業専従者が他の業務に従事し又は就学している場合には、その事実
Changes on (Ministry of Finance Order No. 12 of 2023)
the amount of salary paid to other employees engaged in the business, and the method and form of payment;
その事業に従事する他の使用人に対して支払う給与の金額並びにその支給の方法及び形態
Changes on (Ministry of Finance Order No. 12 of 2023)
the criteria for pay raises and any other matters for reference.
昇給の基準その他参考となるべき事項
Where the criteria for the amount of salary of a relative employed only by a blue-return filer stated in the documents prescribed in Article 57, paragraph (2) of the Act are to be changed, a document stating the following matters must be submitted without delay to the competent district director with jurisdiction over the place for tax payment.
the name and domicile (or residence, if there is no domicile in Japan) of the person who submits those documents and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
当該書類を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the content of the change and the reasons for it;
その変更する内容及びその理由
any other matters for reference.
その他参考となるべき事項
In the case where a Resident prescribed in Article 57, paragraph (1) of the Act comes to have a new relative employed only by a blue-return filer on or after January 16 of the year, that Resident is to submit the documents prescribed in Article 57, paragraph (2) of the Act to the competent district director with jurisdiction over the place for tax payment within two months from the day on which the Resident came to have the relative.
business entrustmentmachine translation
「業務委託」
In Article 35-2, paragraph (1), item (ii), (a), a delegation of part of an electronic monetary claim recording business (電子債権記録業) under Article 58, paragraph (1) of the Electronically Recorded Monetary Claims Act.
Defined inArticle 35-2, paragraph (1), item (ii), (a)· applies only in this provision and in Article 35-2, paragraph (1), item (ii), (b)
financial institutionmachine translation
「金融機関」
In Article 35-2, paragraph (1), item (ii), the bodies listed in Article 2, paragraph (1) of the Deposit Insurance Act: banks, long-term credit banks, shinkin banks (信用金庫), credit cooperatives, labour banks (労働金庫), their federations and the Shoko Chukin Bank (株式会社商工組合中央金庫), other than those with their head office outside Japan.
Defined inArticle 35-2, paragraph (1), item (ii), (a)· applies only in this item
relative employed only by a blue-return filermachine translation
「青色事業専従者」
A spouse or other relative aged 15 or over who shares the household budget of a resident approved to file blue returns and works only in that resident's business, whose pay can count as a necessary expense within the amount notified.
Short name set inArticle 36-4, paragraph (1), item (ii)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.